MICRON: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
MICRON
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.0m
2024 · €1.6m+€347,010
Equity
€1.7m
2024 · €1.7m-€14,406
Cash
€15,825
2024 · €86,663-€70,838
Balance sheet total
€6.0m
2024 · €7.3m-€1.3m
Largest movements
Assets
- Receivables within one year -€1.5m
down €1.5m (-28.1%), from €5.5m to €3.9m
of which Other amounts receivable: -€1.6m
- Stocks and contracts +€286,724
up €286,724 (+17.2%), from €1.7m to €1.9m
Equity and liabilities
- Other debts -€2.0m
down €2.0m (-50.0%), from €4.0m to €2.0m
- Trade debts +€739,330
up €739,330 (+117.8%), from €627,461 to €1.4m
- Short-term financial debts -€107,870
down €107,870 (-100.0%), from €107,870 to €0
- Tax, wage and social debts +€83,664
up €83,664 (+11.8%), from €710,536 to €794,200
of which Taxes: +€129,688
Income statement
- Staff costs -€416,914
down €416,914 (-40.8%), from €1.0m to €604,433
- Gross operating margin +€147,636
up €147,636 (+4.6%), from €3.2m to €3.4m
- Taxes +€122,188
up €122,188 (+22.4%), from €546,401 to €668,589
- Write-downs +€72,048
up €72,048 (+103.0%), from €69,928 to €141,976
- Financial income -€39,233
down €39,233 (-23.2%), from €168,974 to €129,741
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€1.6m
Gross operating margin
+€147,636
Staff costs
+€416,914
Depreciation
+€11,041
Write-downs
-€72,048
Other operating charges
+€3,007
Financial income
-€39,233
Financial charges
+€1,880
Taxes
-€122,188
Result 2025
€2.0m
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€2.0m
Investment
-€10,779
Financing
-€2.1m
Cash 2024
€86,663
From operations (derived)
+€2.0m
Net result for the year
+€2.0m
Depreciation
+€23,929
Stocks and contracts
-€286,724
Receivables within one year
+€1.5m
Deferred charges and accrued income
+€7,684
Trade debts
+€739,330
Tax, wage and social debts
+€83,664
Other debts
-€2.0m
Accrued charges and deferred income
-€47,405
Investment (derived)
-€10,779
Investment in fixed assets (net)
-€10,779
Financing
-€2.1m
Short-term financial debts
-€107,870
Contributions, distributions and other
-€2.0m
Cash 2025
€15,825
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,328,728 | €5,982,040 | -€1.3m | -18.4% |
| Fixed assets | 21/28 | €92,459 | €79,309 | -€13,150 | -14.2% |
| Intangible fixed assets | 21 | €2,702 | €0 | -€2,702 | -100.0% |
| Tangible fixed assets | 22/27 | €89,757 | €79,309 | -€10,448 | -11.6% |
| Land and buildings | 22 | €39,961 | €43,939 | +€3,978 | +10.0% |
| Plant, machinery and equipment | 23 | €14,342 | €11,080 | -€3,262 | -22.7% |
| Furniture and vehicles | 24 | €35,454 | €24,290 | -€11,164 | -31.5% |
| Current assets | 29/58 | €7,236,268 | €5,902,731 | -€1.3m | -18.4% |
| Stocks and contracts in progress | 3 | €1,662,731 | €1,949,455 | +€286,724 | +17.2% |
| Stocks | 30/36 | €1,662,731 | €1,949,455 | +€286,724 | +17.2% |
| Amounts receivable within one year | 40/41 | €5,479,190 | €3,937,450 | -€1.5m | -28.1% |
| Trade receivables | 40 | €1,466,544 | €1,485,255 | +€18,712 | +1.3% |
| Other amounts receivable | 41 | €4,012,647 | €2,452,195 | -€1.6m | -38.9% |
| Cash at bank and in hand | 54/58 | €86,663 | €15,825 | -€70,838 | -81.7% |
| Deferred charges and accrued income | 490/1 | €7,684 | €0 | -€7,684 | -100.0% |
| Total equity and liabilities | 10/49 | €7,328,728 | €5,982,040 | -€1.3m | -18.4% |
| Equity | 10/15 | €1,707,856 | €1,693,450 | -€14,406 | -0.8% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €1,642,856 | €1,628,450 | -€14,406 | -0.9% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €216 | €216 | = | 0.0% |
| Distributable reserves | 133 | €1,617,640 | €1,603,234 | -€14,406 | -0.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €72,892 | €72,892 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €72,892 | €72,892 | = | 0.0% |
| Other liabilities and charges | 164/5 | €72,892 | €72,892 | = | 0.0% |
| Amounts payable | 17/49 | €5,547,980 | €4,215,698 | -€1.3m | -24.0% |
| Amounts payable within one year | 42/48 | €5,445,868 | €4,160,991 | -€1.3m | -23.6% |
| Financial debts | 43 | €107,870 | €0 | -€107,870 | -100.0% |
| Credit institutions | 430/8 | €107,870 | €0 | -€107,870 | -100.0% |
| Trade debts | 44 | €627,461 | €1,366,791 | +€739,330 | +117.8% |
| Suppliers | 440/4 | €627,461 | €1,366,791 | +€739,330 | +117.8% |
| Taxes, remuneration and social security | 45 | €710,536 | €794,200 | +€83,664 | +11.8% |
| Taxes | 450/3 | €573,489 | €703,177 | +€129,688 | +22.6% |
| Remuneration and social security | 454/9 | €137,047 | €91,023 | -€46,024 | -33.6% |
| Other amounts payable | 47/48 | €4,000,000 | €2,000,000 | -€2.0m | -50.0% |
| Accrued charges and deferred income | 492/3 | €102,112 | €54,707 | -€47,405 | -46.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,021,348 | €604,433 | -€416,914 | -40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,970 | €23,929 | -€11,041 | -31.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €69,928 | €141,976 | +€72,048 | +103.0% |
| Other operating charges | 640/8 | €4,227 | €1,220 | -€3,007 | -71.1% |
| Gross operating margin | 9900 | €3,234,078 | €3,381,714 | +€147,636 | +4.6% |
| Operating profit (loss) | 9901 | €2,103,605 | €2,610,156 | +€506,551 | +24.1% |
| Financial income | 75/76B | €168,974 | €129,741 | -€39,233 | -23.2% |
| Recurring financial income | 75 | €168,974 | €129,741 | -€39,233 | -23.2% |
| Financial charges | 65/66B | €87,594 | €85,714 | -€1,880 | -2.1% |
| Recurring financial charges | 65 | €87,594 | €85,714 | -€1,880 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €2,184,985 | €2,654,183 | +€469,198 | +21.5% |
| Income taxes | 67/77 | €546,401 | €668,589 | +€122,188 | +22.4% |
| Profit (loss) for the period | 9904 | €1,638,584 | €1,985,594 | +€347,010 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,638,584 | €1,985,594 | +€347,010 | +21.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.